{"id":19995,"date":"2015-09-01T13:23:00","date_gmt":"2015-09-01T11:23:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=19995"},"modified":"2024-06-12T14:31:22","modified_gmt":"2024-06-12T12:31:22","slug":"blickpunkt-deutschland-22","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-22\/","title":{"rendered":"Blickpunkt Deutschland"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Die steuerliche Behandlung von Auszahlungen aus der privatrechtlichen Pensionskasse (2. S\u00e4ule) f\u00fchrt seit Jahren zu fortlaufenden Diskussionen mit der deutschen Finanzverwaltung. Der Bundesfinanzhof (BFH) hat in seinen Urteilen vom 26. November 2014 (VIII R 38\/10, VIII R 39\/10, VIII R 31\/10 und VIII R 40\/11) entschieden, dass zwischen dem Obligatorium und dem \u00dcberobligatorium zu unterscheiden ist.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":9,"display_name":"Heiko Kubaile","first_name":"Heiko","last_name":"Kubaile","description":"

Partner, Leiter German Tax & Legal Center
\nKPMG AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2019\/11\/kubaile-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/heiko-kubaile\/"},{"ID":702,"display_name":"Silke Mies","first_name":"Silke","last_name":"Mies","description":"

Senior Manager, German Tax & Legal Center, KPMG AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2020\/09\/Tschatsch_Silke-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/silke-mies\/"}],"related_sht_promodule":["Steuer Revue → Diverses<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-22\/shtpdf\/","language":"de"},"sht_proarticle_category":[20],"sht_proarticle_tag":[],"class_list":["post-19995","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-diverses"],"acf":{"authors":[9,702]},"shp_steuerportal_must_use":{"translations":[{"id":19995,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-22\/","title":{"rendered":"Blickpunkt Deutschland"},"language":"de"}]},"yoast_head":"\nBlickpunkt Deutschland • steuerportal.ch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-22\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Blickpunkt Deutschland • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Die steuerliche Behandlung von Auszahlungen aus der privatrechtlichen Pensionskasse (2. S\u00e4ule) f\u00fchrt seit Jahren zu fortlaufenden Diskussionen mit der deutschen Finanzverwaltung. Der Bundesfinanzhof (BFH) hat in seinen Urteilen vom 26. November 2014 (VIII R 38\/10, VIII R 39\/10, VIII R 31\/10 und VIII R 40\/11) entschieden, dass zwischen dem Obligatorium und dem \u00dcberobligatorium zu unterscheiden ist.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-22\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-12T12:31:22+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/blickpunkt-deutschland-22\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/blickpunkt-deutschland-22\\\/\",\"name\":\"Blickpunkt Deutschland • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2015-09-01T11:23:00+00:00\",\"dateModified\":\"2024-06-12T12:31:22+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/blickpunkt-deutschland-22\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/blickpunkt-deutschland-22\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/blickpunkt-deutschland-22\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Page d'accueil\",\"item\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fachartikel\",\"item\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Blickpunkt Deutschland\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\",\"name\":\"steuerportal.ch\",\"description\":\"Le portail suisse sp\u00e9cialis\u00e9 dans le domaine des imp\u00f4ts\",\"publisher\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#organization\",\"name\":\"Steuerportal (Cosmos Verlag)\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/cosmos_c-strich_h_positiv_bunt.svg\",\"contentUrl\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/cosmos_c-strich_h_positiv_bunt.svg\",\"width\":191,\"height\":44,\"caption\":\"Steuerportal (Cosmos Verlag)\"},\"image\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Blickpunkt Deutschland • steuerportal.ch","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-22\/","og_locale":"fr_FR","og_type":"article","og_title":"Blickpunkt Deutschland • steuerportal.ch","og_description":"Die steuerliche Behandlung von Auszahlungen aus der privatrechtlichen Pensionskasse (2. S\u00e4ule) f\u00fchrt seit Jahren zu fortlaufenden Diskussionen mit der deutschen Finanzverwaltung. Der Bundesfinanzhof (BFH) hat in seinen Urteilen vom 26. November 2014 (VIII R 38\/10, VIII R 39\/10, VIII R 31\/10 und VIII R 40\/11) entschieden, dass zwischen dem Obligatorium und dem \u00dcberobligatorium zu unterscheiden ist.","og_url":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-22\/","og_site_name":"steuerportal.ch","article_modified_time":"2024-06-12T12:31:22+00:00","twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-22\/","url":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-22\/","name":"Blickpunkt Deutschland • steuerportal.ch","isPartOf":{"@id":"https:\/\/steuerportal.ch\/fr\/#website"},"datePublished":"2015-09-01T11:23:00+00:00","dateModified":"2024-06-12T12:31:22+00:00","breadcrumb":{"@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-22\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-22\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/blickpunkt-deutschland-22\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Page d'accueil","item":"https:\/\/steuerportal.ch\/fr\/"},{"@type":"ListItem","position":2,"name":"Fachartikel","item":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/"},{"@type":"ListItem","position":3,"name":"Blickpunkt Deutschland"}]},{"@type":"WebSite","@id":"https:\/\/steuerportal.ch\/fr\/#website","url":"https:\/\/steuerportal.ch\/fr\/","name":"steuerportal.ch","description":"Le portail suisse sp\u00e9cialis\u00e9 dans le domaine des imp\u00f4ts","publisher":{"@id":"https:\/\/steuerportal.ch\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/steuerportal.ch\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/steuerportal.ch\/fr\/#organization","name":"Steuerportal (Cosmos Verlag)","url":"https:\/\/steuerportal.ch\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/steuerportal.ch\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/06\/cosmos_c-strich_h_positiv_bunt.svg","contentUrl":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/06\/cosmos_c-strich_h_positiv_bunt.svg","width":191,"height":44,"caption":"Steuerportal (Cosmos Verlag)"},"image":{"@id":"https:\/\/steuerportal.ch\/fr\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle\/19995","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle"}],"about":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/types\/sht_proarticle"}],"author":[{"embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/users\/2371"}],"version-history":[{"count":1,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle\/19995\/revisions"}],"predecessor-version":[{"id":19999,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle\/19995\/revisions\/19999"}],"acf:user":[{"embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/users\/702"},{"embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/users\/9"}],"wp:attachment":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/media?parent=19995"}],"wp:term":[{"taxonomy":"sht_proarticle_category","embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle_category?post=19995"},{"taxonomy":"sht_proarticle_tag","embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle_tag?post=19995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}